Area: Accounting
Tracking Product Trademarks Expands Understanding of Innovation
R&D outlays and patents alone don’t effectively measure corporate creativity
Tweets with Visuals Bring a 2% Stock-Price Boost — Temporarily
SEC encourages graphics in disclosures, but this practice may help executives more than shareholders
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism
Upside Earnings Surprise Issued Late: Signal of Possible Manipulation
Companies that take longer than expected to announce results may be buying time for accounting tricks
What Limited Attention Does to Efficient Market Theory
Stocks don’t react to news immediately because, well, we’re human
What’s Behind the Broadening of Diversity Statements?
Also: feelings about lending to a friend; how consumers react to practice aimed at manipulating buying decisions
When Individuals Concentrate in a Stock, Earnings Surprises Play Out Differently
Price movements can be more extreme
When Lenders Put a Muzzle on Borrowers
Companies hide from shareholders information about loans — more than likely to appease banks
Whose Job Is — and Isn’t — at Risk From Robots?
Also: withdrawal penalties on bank CDs; breathalyzers and DUIs; and how to manage with fewer managers
Why Corporate Leasing Practices Deserve More Respect
Most companies use asset leasing for business reasons, not accounting window dressing
Why Would a Hedge Fund Manager Reveal Stock Positions?
A model suggests that the data might lead index funds to target those same stocks in oversight of corporate management
You Have Women on Your Board? Gender Inequality and the Choices of Foreign Fund Manager
How investment data and country rankings correlate on treatment of women